一、会计稽核的涵义改革开放几十年来,作为内部控制系统中重要组成部分之一的会计稽核一直以来对我国行政、事业和企业单位的财务监管和财务监督方面发挥了极其重要的作用,对我国国民经济健康发展的监督监管作用不可低估。实际上,会计稽核 I. Implications of Accounting and Auditing Since the reform and opening up over the past decades, accounting auditing, as one of the most important components in the internal control system, has always played an extremely important role in the financial supervision and financial supervision over administrative, business and enterprise units in China. The role of supervision and supervision of the healthy development of our national economy can not be underestimated. In fact, accounting audits